Issue : Vol 189, Issue 4828

HMRC is increasing interest rates for late payments for most taxes, after the Bank of England’s decision to increase the base rate from 0.25% to 0.5%.The rate for late paid corporation tax...

Pillar oneMultinational enterprises will not have to collect ‘disproportionately burdensome’ data on themselves to determine where they should be taxed under the pillar one rules...

HMRC has published guidance on how to value stocks and shares for inheritance tax purposes. It covers the various issues relating to the valuation of list shares and also those for unlisted shares....

J Callen (TC8392)

Jones Bros Ruthin (Civil Engineering) Co Ltd; Britannia Hotels Ltd (TC8378)...

ScottishPower Ltd and others (TC8393)

Crawford [2022] FTSTC 3

Regency Factors plc v CRC, Court of Appeal, 3 February 2022